[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fJYZoUxtRtC_x6p7LOuABEF0H9VHcXNbNr_1VDTMno0U":3},{"card":4,"examId":6,"chapterTitle":23,"prev":24,"next":25},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":17,"lectureRef":18,"storyRef":18,"chapterSlug":19,"sectionCode":20,"sectionTitle":21,"clusterSlug":18,"term":18,"sequenceOrder":18,"regionWeight":18,"revisionMark":18,"isActive":22},"fp2-ch6-030","fp2","結婚・子育て資金の一括贈与の非課税限度額として正しいものはどれか。",1,[10,11,12,13],"500万円","1,000万円","1,500万円","2,000万円","four","結婚・子育て資金の一括贈与の非課税限度額は受贈者1人あたり1,000万円です（結婚に際して支出する費用は300万円が限度）。","受贈者は18歳以上50歳未満の子・孫等で、前年の合計所得金額が1,000万円以下であることが要件です。贈与者が死亡した場合、残額は相続税の課税対象となります。","教育資金1,500万円と結婚・子育て資金1,000万円を混同しやすいので注意しましょう。また、贈与者が死亡した場合に残額が相続税の対象になるという引っかけも要注意です。",null,"chapter-6","fp2-6-03","贈与税",true,"第6章 相続・事業承継","fp2-ch6-029","fp2-ch6-031",1784619075263]